Legal Opinion
Subscription Television, Inc. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 7, 1976No. 74-3145PublishedCited by 7 opinions
1Opinion of the Court
SIMPSON, Circuit Judge:
Subscription Television, Inc. (taxpayer) appeals from the June 6, 1974 decisions of the United States Tax Court which determined deficiencies in the total amount of $47,589.29 against it, as successor by merger to each of four predecessor companies, John Blue Company, Inc., Blue Equipment Company, Inc., Rex, Inc. and Blue Company.1 We affirm the ruling of the Tax Court.
I. THE FACTS
The facts, as stipulated by the parties and as found by the Tax Court, are stated in the Commissioner’s brief as follows:
“On July 10, 1967, Subscription Television, Inc. (taxpayer), purchased…
2Cases cited7 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Schuckman v. RubensteinCourt of Appeals for the Sixth Circuit · 1947
- Chesapeake Corp. of Virginia v. CommissionerUnited States Tax Court · 1951
- Estate of Weiskopf v. CommissionerUnited States Tax Court · 1975
- Ames v. Goldfield Merger Mines Co.District Court, W.D. Washington · 1915
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1982
- Lozano, Inc. v. CommissionerUnited States Tax Court · 1977
- Seaboard Coffee Service, Inc. v. CommissionerUnited States Tax Court · 1978
- Raybestos Manhattan, Inc. v. United StatesUnited States Court of Claims · 1979
- Subscription Television, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
2 more not listed; retrieve them via the Exa API.